Wood Co. prepares high quality timber for use in specialized projects. Wood Co. has two departments: Planing and Sanding. Wood Co. uses Direct Labor Hours as its cost driver. Information for Wood Co. is given below. Overhead costs are $2,500,000 total, with $1,800,000 in Planing. Total hours in Planing are 400,000, and sanding uses 100,000 DL hours. Job 101 uses 6,000 hours of Planing and 4,000 Hours of Sanding. Direct Materials in Job 101 are $1,000,000 and Labor is paid $20 per hour worked. Required: Calculate Overhead Allocated to Job 101 using Departmental Rates